'prescribed relatives' (son or daughter, parent, brother or sister, etc.) who help a self- employed person with their business but who are not partners in the business*,

NoteIf you employ a relative you must contact Scope Section for a decision on the relative's social insurance contribution.

people getting Pre-Retirement Allowance on an on-going basis,

people whose total income from self-employment
(earned and unearned) and employment is below
a certain amount, currently €5,000 a year,

people classified by Revenue as non residents who
hold solely unearned income,

people insured as employees whose only other
income is unearned such as share dividend
payments or rent. From 1 January 2014 they may
be liable for PRSI contributions at Class K on this
income*,

people in receipt of a pension arising from a
previous employment of theirs or of their spouse,
or civil partner who are under pensionable age and
whose only other income is unearned. From 1
January 2014 they may be liable for PRSI
contributions at Class K on this income*,

public servants paying PRSI at Class B, C or who
are also self-employed. From 1 January 2013 these
contributors who have self-employed income from
a trade or profession are liable for PRSI
contributions at Class K on this income. If they
also have unearned income they are liable for PRSI
contributions at Class K on that income too*.

certain public office holders in respect of their
income from public office. From 1 January 2011
certain public office holders are liable for PRSI
contributions at Class K on this income.

*For more information on extension of PRSI liability to unearned income, log on to welfare.ie